Affordable Care Act minimum "income sources" to qualify for subsidy, will 1099-INT + W2 qualify as minimum level?

[JA4075]

My question is: to qualify for ACA credit, what qualifies as the sources for the minimum income of at least 100% FPL?  Is it only W-2 "Earned Income" or does 1099-INT income + W-2 combined qualify for the minimum income of at least 100% FPL?

I understand when considering the maximum income allowed, eg MAGI greater than 400% FPL, W-2, 1099-INT and other sources count towards the maximum (that topic is covered plentifully online), but I can't find an answer to sources of income for MAGI minimum income. One should never assume the sources of income for minimum MAGI are the same as sources of income for maximum MAGI limit, so better ask the experts.

As an example, Susan has a W-2 2023 $12,000 and 1099-INT 2023 $3,000:

  On W-2 basis only, it is below the 100% FPL of $13,590

  But combined W-2+1099-INT $15,000 is within the 100% FPL and 400%FPL

Will Susan qualify for ACA subsidy based on the example above?

A follow up question, if Susan qualifies based on both sources, is there a minimum W-2 income requirement?

For example, if for 2024 Susan expects 1099-INT or 1099-DIV 2024 of $15,000 and W-2 $0:

  1099-INT+1099-DIV $15,000 is within 100% FPL of $14,580 to 400% FPL

Will Susan continue to qualify for ACA subsidy based on example of expected income 2024?

I am confused by online sources that reference "Earned Income" while others state "Income" which I did not think the IRS treat them interchangeably.

Thanks for your help.

[Bsch4477]

Income: For the purposes of the premium tax credit, household income is defined as the Modified Adjusted Gross Income (MAGI) of the taxpayer, spouse, and dependents. The MAGI calculation includes income sources such as wages, salary, foreign income, interest, dividends, and Social Security. 

[Mike9241]

household income is basically your MAGI + MAGI of each individual whom you claim as a dependent and who is required to file an income tax return because his or her income meets the income tax return filing threshold. Household income does not include the modified AGI of those individuals whom you claim as dependents and who are filing a 2022 return only to claim a refund of withheld income tax or estimated tax.

MAGI is federal AGI ( that would include wages and 1099-int/div and other income/losses) plus Federally tax-exempt interest (1040 line 2a) and certain lines from form 2555 foreign earned income exclusion. The type of items that make up MAGI is irrelevant, it could be 100% wages or 100% 1099-INT. 

The minimum MAGI is the poverty level based on the size of your family household.

see 8962 instructions page 7

https://www.irs.gov/pub/irs-pdf/i8962.pdf 

based on what you provided she should qualify for the ACA.